GHG Emission Scope

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Definition

GHG Emission Scope. The GHG Protocol Corporate Accounting and Reporting Standard classifies an organization’s GHG emissions into three scopes. Scope 1 emissions are direct emissions from owned or controlled sources. Scope 2 emissions are indirect emissions from the generation of purchased energy. Scope 3 emissions are all indirect emissions (not included in scope 2) that occur in the value chain of the reporting organization, including both upstream and downstream emissions.

As defined in[1]

References

  1. PCAF (2020). The Global GHG Accounting and Reporting Standard for the Financial Industry. First edition.